regular or composition

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pNt nEema (Querist)
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04 December 2017 I obtain a registration as regular then opted composition on 22Nov and it's approved.. but now monthly forms (GSTR 3B , 1 ) are shown.. my question is from which date or month I have to file GSTR 4

Udaya Chandran

Udaya Chandran (Expert)
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04 December 2017 You can file from 1st Dec 2017.

pNt nEema

pNt nEema (Querist)
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04 December 2017 file from Dec for "Oct-Nov-Dec" or for Dec only. . ..and if for Dec only do I need to file GSTR 1 and 3B for October and November...??

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 Here's the clarification on your transition from Regular GST registration to Composition scheme:

Situation:
You were registered as a Regular taxpayer.
You opted for Composition scheme on 22nd November 2017, and it got approved.
Now, your GST portal shows monthly forms (GSTR-3B and GSTR-1) still active.
You want to know from which date/month to file GSTR-4 (Composition return).
Also, should you file GSTR-3B and GSTR-1 for October and November?
Important points:
Composition Scheme Effective Date:
The Composition scheme is effective from the date it is approved, i.e., from 22nd November 2017.
Filing Returns Before Composition Approval:
For months before opting for composition (i.e., October and November 2017), you must file regular returns (GSTR-1 and GSTR-3B) as you were under regular scheme then.
Filing Returns After Composition Approval:
For the month in which composition scheme is approved (November 22 onwards), you can file GSTR-4 from December 2017 onwards.
GSTR-4 is a quarterly return, so filing is done quarterly.
So, to answer your questions:
Question Answer
From which month to file GSTR-4? From December 2017 (quarter Oct-Dec 2017)
File GSTR-1 and GSTR-3B for October & Nov? Yes, file GSTR-1 and GSTR-3B for October and November as a regular taxpayer.

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